Academic literature on the topic 'Improvement of accounting of fixed assets'

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Journal articles on the topic "Improvement of accounting of fixed assets"

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Mukhamedova, Sitora Ilhomovna. "IMPROVEMENT OF ACCOUNTING IN RAILWAY ENTERPRISES." International Journal of Education, Social Science & Humanities. FARS Publishers 11, no. 3 (2023): 237–47. https://doi.org/10.5281/zenodo.7722422.

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In the article, some issues of the development of fixed assets accounting, the organization of fixed assets in railway transport enterprises are developed on the basis of changes in production and formulated proposals.
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Anastasiia.V., Fraiman, and M. Selivanova Natalіа. "Improvement of the organization of accounting of fixed assets during quarantine." Economics: time realities 2, no. 60 (2022): 68–81. https://doi.org/10.5281/zenodo.7302056.

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This article examines the improvement of the organization of accounting of fixed assets during quarantine. The essence of the definition of «fixed assets» by domestic economists for the last five years is summarized and the actual definition of this object of accounting is proposed. The most important tasks related to the organization of fixed assets accounting have been identified, in particular, in the context of the COVID-19 pandemic. The comparative characteristics of the domestic and international legal framework for the organization of accounting for fixed assets at the enter
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Fraiman, Anastasiia, and Natalіа Selivanova. "Improvement of the organization of accounting of fixed assets during quarantine." Economics: time realities 2, no. 60 (2022): 68–81. http://dx.doi.org/10.15276/etr.02.2022.8.

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This article examines the improvement of the organization of accounting of fixed assets during quarantine. The essence of the definition of «fixed assets» by domestic economists for the last five years is summarized and the actual definition of this object of accounting is proposed. The most important tasks related to the organization of fixed assets accounting have been identified, in particular, in the context of the COVID-19 pandemic. The comparative characteristics of the domestic and international legal framework for the organization of accounting for fixed assets at the enterprise are co
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Sapozhnikova, Natalia G., Natalia S. Ponomarenko, and Maria V. Tkacheva. "Innovations in fixed asset accounting." Proceedings of Voronezh State University. Series: Economics and Management, no. 4 (December 29, 2023): 128–43. http://dx.doi.org/10.17308/econ.2023.4/11687.

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Subject. Fixed assets provide for various types of activities and make up a significant part of the assets of corporations. The growth and improvement of fixed assets characterise the quantitative and qualitative development of a corporation's technical equipment capacity and ensure its sustainable operation. Objectives. The requirements for the presentation and disclosure of accounting information are changing due to the challenges of the global and market economy. Therefore, it is important to consider issues related to the recognition, classification, evaluation, and presentation of economi
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Odakhovskaya, Dalyan, and Galina Pechennikova. "Accounting and Tax Accounting of Fixed Assets, Intangible Assets and Depreciation for Development and Improvement of Approaches to Assessment of the Company's Assets." Bulletin of Baikal State University 29, no. 1 (2019): 113–22. http://dx.doi.org/10.17150/2500-2759.2019.29(1)113-122.

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The article describes the method of accounting of fixed and intangible assets, as well as depreciation charges, in comparison of its different types, in particular accounting and tax accounting when receiving and forming the initial value of non-current assets, in their evaluation, flow and depreciation. The implementation of the described methods will give specialists an opportunity to streamline accounting and to eliminate the unnecessary and artificial discrepancy between accounting and tax accounting. All the data will be transparent and the cost and tax systems will function in compliance
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Chereshnevyi, Oleksandr. "IMPROVEMENT OF CLASSIFICATION OF NON-CURRENT TANGIBLE ASSETS IN BUDGET INSTITUTIONS OF UKRAINE." ScienceRise, no. 1 (February 27, 2021): 62–68. https://doi.org/10.21303/2313-8416.2021.001666.

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The object of research: This article explores the necessary ways to improve the classification of non-current tangible assets on the example of non-current tangible assets for special purposes. Solved problem: bringing the classification of non-current tangible assets to the accounting needs of the institution will improve the structure, quality of accounting information reflected in the accounting registers and allow the application of uniform methodological provisions of accounting to such tangible assets. Investigated problem: structuring the classification features of non-current tangible
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Get’man, V. G. "Rules of Fixed Assets Accounting Should Be Changed." Accounting. Analysis. Auditing 7, no. 1 (2020): 42–48. http://dx.doi.org/10.26794/2408-9303-2020-7-1-42-48.

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Nowadays the role of accounting in managing the economy of businesses is increasing. Accounting is one of the main information sources for making managerial decisions in organizations. However its current model calls for improvement of accounting of production capacity of economic entities namely accounting of fixed assets. The article aims at substantiating and developing the recommendations on how to improve the organization and methodology of fixed assets accounting. The existing legal norms and rules make the methodological basis for the study. The general scientific methods of comparison,
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Kravchenko, О., and О. Seleznova. "STATE OF DEVELOPMENT OF ACCOUNTING AND CONTROL OF FIXED ASSETS AT DOMESTIC ENTERPRISES AND DIRECTIONS OF THEIR IMPROVEMENT." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2022, no. 2 (2022): 9–16. http://dx.doi.org/10.21272/1817-9215.2022.2-1.

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Fixed assets contribute to the process of production, distribution, exchange and consumption of resources. therefore, the efficiency of modern enterprises depends primarily on the productive use of fixed assets. Therefore, the accuracy and reliability of accounting for transactions related to the accounting, recognition, movement and disposal of such assets in the enterprise depends on the state of legal regulation of such aspects and control over the completeness of the data presented in the report. This study examines the regulatory requirements for accounting for transactions with fixed ass
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Bespalov, M. V. "Accounting for Similar-type Fixed Assets in State Funded Educational Institutions." Accounting. Analysis. Auditing 7, no. 1 (2020): 15–26. http://dx.doi.org/10.26794/2408-9303-2020-7-1-15-26.

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The article is devoted to the study of the mechanism of budget accounting to combine the fixed assets of the same type into one inventory item. It provides the analysis of advantages and disadvantages of this mechanism. The methodological base of the study includes the theory of accounting for fixed assets in state funded institutions. The analysis proves that the combination of fixed assets in a single inventory unit reduces labor costs for their accounting because the write-off of any out-of function fixed asset making part of such combined accounting item involves its decomposition and reco
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Selezneva, I. P., I. A. Selezneva, E. A. Shlyapnikova, and K. A. Dzhikiya. "Improvement of accounting for depreciation of fixed assets in the sources of their reproduction." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 9 (September 1, 2021): 6–15. http://dx.doi.org/10.33920/sel-11-2109-01.

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The article is devoted to the disclosure of problems and improvement of depreciation of fixed assets as a source of their reproduction. The organizational and methodological aspects that clarify the essence and economic content of depreciation of fixed assets as an accumulated and used source of financing for the renewal and reproduction of fixed assets are considered. Recommendations for improving the structure of the contractual account 02 “Depreciation of fixed assets”, the financial and productive account 84 “Retained earnings (uncovered loss” in terms of the amount of information reflecte
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Dissertations / Theses on the topic "Improvement of accounting of fixed assets"

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Пацація, А. Т. "Національна модель обліку та контролю основних засобів у діяльності лікарняних закладів (на прикладі ТОВ «Медичний Центр Медікап»)". Thesis, Діса плюс, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12626.

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У роботі розглядаються теоретичні аспекти обліку, аналізу та внутрішнього контролю основних засобів, особливості обліку основних засобів у ТОВ «Медичний Центр "Медікап"» та напрями вдосконалення, методика перевірки та шляхи підвищення ефективності внутрішнього контролю основних засобів на підприємстві. Проаналізовано результати діяльності ТОВ «Медичний Центр Медікап», забезпеченість та ефективність використання основних засобів. Запропоновано напрями вдосконалення обліку основних засобів у ТОВ «МЦ Медікап», а саме: пропозиції спрямовані на покращення системи документального обліку основ
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Ovsyuk, Nina Vasylivna, and Elizabeth Gennadyevna Mazurkevich. "Problems of accounting fixed assets." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53928.

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1. National Regulation (standard) of accounting 7 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 27.04.2000 № 92. URL: https://zakon.rada.gov.ua/laws/ show/z0288-00#Text. 2. Valinkevich N.V., Bobrova S.V. Directions for improving the strategy of reproduction of fixed assets of enterprises. Bulletin of ZhSTU Economic Sciences. 2011. №2 (56). P. 13-16<br>Problems of accounting for fixed assets in market conditions have been identified. The role of fixed assets in ensuring the effective functioning of the business entity is outlined. The basic principles of the organ
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Hryhorevska, O., and V. Babich. "Accounting software repair of fixed assets." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7088.

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Dzhuglya, А., and O. Hryhorevska. "Depreciation - power play fixed assets: an accounting aspect." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2246.

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Shovtenko, О. V. "The Depreciation of Fixed Assets in the Context of Legislative Changes." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7764.

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Hall, Barry Charles. "Calculation of the average age of fixed assets and its behaviour under different conditions." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52154.

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Thesis (MBA)--Stellenbosch University, 2001.<br>ENGLISH ABSTRACT: Researchers at the Graduate School of Business of the University of Stellenbosch raised their concerns about the accuracy of inflation adjustment estimates. This led to research by Hanekom (1992), Marais (1992), Ozrovech (1992), Laack (1994) and an article by Hamman and Smit (1994). Hanekom, Marais, Ozrovech and Loock investigated alternative methods of calculating the average age of fixed assets for South African companies. They came to the conclusion that approximations of inflation adjustments by means of simplified f
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Kolyanovskaya, V. O. "Standard Providing the Property, Plant and Equipment in Budgetary Institutions." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7781.

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Varga, Alexander Y. "Market Value vs Historical Cost Valuations of Fixed Assets in the Context of International Convergence." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/119.

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The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP. Primarily the discussion will be driven by the question: which standard should the FASB lobby for in its joint effort with the IASB to converge U.S. GAAP with IFRS? The paper will start by establishing that financial reporting, as it has evolved in the United States, was developed primarily to assist in the accountability relationships between management and both credit and equity investors. From there the paper will look at which standard is better suited to fulfill this go
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Федорченко, О. Б. "Організація і методика обліку і аудиту наявності та руху основних засобів". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71442.

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У роботі досліджено організацію і методику обліку і аудиту наявності та руху основних засобів на досліджуваному підприємстві. Проведена повна автоматизація облікового процесу наявності та руху основних засобів. Основною метою є дослідження теоретичних і практичних аспектів організації обліку і аудиту наявності та руху основних засобів.<br>In the work the organization and methodology of accounting and auditing of availability and movement of fixed assets on the investigated enterprise are investigated. Full automation of the accounting process for the availability and movement of fixed assets h
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??????, ?????? ????????, and M. Y. Samchyk. "?????????????? ????? ?? ?????????? ????? ?????? ?? ?????? ???????? ??????? ???????????" Thesis, ????, 2017. http://eztuir.ztu.edu.ua/123456789/6203.

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Books on the topic "Improvement of accounting of fixed assets"

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Peterson, Raymond H. Accounting for fixed assets. Wiley, 1994.

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Inc, NetLibrary, ed. Accounting for fixed assets. 2nd ed. J. Wiley, 2002.

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Software, BNA, ed. BNA Fixed assets Next Dimension, BNA Fixed assets Next Dimension Enterprise, BNA Fixed assets Next Dimension Enterprise (server): Reports guide. BNA Software, 2001.

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Board, Accounting Standards. Measurement of tangible fixed assets. Accounting Standards Board, 1997.

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King, Hannah. Tangible fixed assets: A commentary on FRS 15. Gee, 1999.

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Committee, Consultative Committee of Accountancy Bodies Accounting Standards. Accounting for intangible fixed assets: Proposed statement of standard accounting practice. ASC, 1990.

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Consultative Committee of Accountancy Bodies. Accounting Standards Committee. Accounting for fixed assets and revaluations: Proposed statement of standard accounting practice. ASC, 1990.

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Hauke, Hansen, ed. CAPEX excellence: Optimizing fixed asset investments. John Wiley & Sons, 2009.

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Ahern, Kevin F. Accounting for intangible fixed assets: With particular reference to brands. University College Dublin, 1992.

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McCallig, John. Fixed asset revaluations in Ireland: An empirical study. University College Dublin, Department of Accountancy, 1996.

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Book chapters on the topic "Improvement of accounting of fixed assets"

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Griffiths, Ian. "Fixed Assets." In New Creative Accounting. Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13649-0_8.

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Hindmarch, Arthur, and Mary Simpson. "Fixed Assets." In Financial Accounting: An Introduction. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21765-6_6.

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Nicholson, Margaret. "Calculating Depreciation for Fixed Assets." In Accounting Skills. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_21.

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Berry, Aidan, and Robin Jarvis. "Fixed assets and depreciation." In Accounting in a Business Context. Springer US, 1994. http://dx.doi.org/10.1007/978-1-4899-6942-2_8.

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Berry, Aidan, and Robin Jarvis. "Fixed assets and depreciation." In Accounting in a Business Context. Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-6944-6_8.

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Okungbowa, Andrew. "Valuation of Fixed Assets." In Asset Accounting Configuration in SAP ERP. Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1365-0_3.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 4—Fixed Assets." In China Accounting Standards. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_8.

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Yang, Chaoqiong. "Fixed Assets Accounting Drawbacks and Countermeasures in Colleges and Universities." In Advances in Intelligent and Soft Computing. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-03718-4_32.

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Chen, Yanzuo, Lei Ma, and Haibo Lu. "Research on the Statistical Accounting Method of Fixed Assets Investment." In Advances in Computer Science Research. Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-562-1_10.

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Dvořák, Martin, and Lukáš Poutník. "The Comparative Analysis of CAS and IPSAS Requirements on Tangible Fixed Assets." In New Trends in Finance and Accounting. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-49559-0_46.

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Conference papers on the topic "Improvement of accounting of fixed assets"

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Khan Rana, Ahmad Raza, Graham Brigham, Omar Chaar, and Syed Umair Niaz Bukhari. "Corrosion Scale and Moisture Assessments – an Improvement to On-Stream Inspections for CUI Management." In CONFERENCE 2023. AMPP, 2023. https://doi.org/10.5006/c2023-19167.

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Abstract Corrosion under insulation refers to localized corrosion under thermal insulations which has resulted in failure incidents in the hydrocarbons industry. The non-destructive examination (NDE) inspections for in-service assets (pipes, equipment) via stripping-off insulations are generally limited to a few feet (or meters) as the removal of insulations from larger sections is limited by the safety issues and required heat conservations in the assets. For these reasons, major CUI inspections are generally performed only during outage conditions, as it permits access and inspections for la
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Eremia, Ana, Elena Culea, and Lacramioara Mansour. "Creative accounting: creative accounting techniques regarding fixed assets, current assets, equity and liabilities." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.51.

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This research paper summarizes the approaches used in creative accounting, focusing on the tools used. To address this issue, we have used a variety of materials, with a preference for accounting research and academic journals. Our discussion demonstrates the applicability of creative accounting in a wide range of areas, with a special focus on innovative accounting approaches that are applied in the management of fixed assets, current assets, equity and liabilities. In the last part, we propose a comparative case study highlighting the influence of the use of creative techniques on the presen
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Kazandji, Tatiana. "Operations with fixed assets: accounting and tax aspects." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.60.

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The article discusses the accounting and tax aspects of operations with fixed assets. Accounting for fixed assets is not an easy task, especially now when you have to deal with regulatory and legislative acts. In this regard, the author analyzes the difference in operations with fixed assets in accounting and in accordance with the provisions of the tax code. And the author also gave examples that clearly show the difference between operations with fixed assets in accounting and for tax purposes. In the course of the work, differences and inaccuracies were identified that require adjustments.
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Sliusar, Svitlana. "PROBLEMS OF MODERN ACCOUNTING OF FIXED ASSETS." In Relevant Issues of the Development of Science in Central and Eastern European Countries. Publishing House “Baltija Publishing”, 2019. http://dx.doi.org/10.30525/978-9934-588-11-2_70.

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Mamolea, Ruxanda. "Amortization of fixed assets: accounting and fiscal aspects." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.88.

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In this article, we examined the depreciation of fixed assets applying the current legislation of the Republic of Moldova. Depreciation of fixed assets is an essential aspect of the accounting and fiscal management of a company's assets. The theme of fixed asset depreciation is particularly relevant and important in the context of the continuously evolving economic environment in the Republic of Moldova. Our aim was to analyze the accounting and fiscal aspects of fixed asset depreciation in the Republic of Moldova, focusing on the rules and procedures that must be followed according to the leg
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Keshishian, K. G. "Ways to improve the accounting of fixed assets." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-12-2018-34.

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Berezina, V. O., and P. O. Kakurin. "Recommendations for improving the accounting of fixed assets." In Scientific dialogue: Economics and Management. ЦНК МОАН, 2019. http://dx.doi.org/10.18411/sciencepublic-08-07-2019-02.

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Shumakova, Oksana Viktorovna, Oleg Anatolievich Blinov, and Galina Vasilievna Fadeeva. "Fixed assets accounting and control in agricultural organizations." In 5th International research and practice conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-114267.

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Zavalii, Xenia, and Rodica Cusmaunsa. "Management control of fixed assets - a factor of business stability and optimization of management decisions." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.82.

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In this article, we aim to explore the specifics of accounting and control of fixed assets within an enterprise. Managerial control is one of the key factors in business stability, and therefore, all fixed assets at an enterprise must be identified through the lens of control. The effectiveness of this area will help accurately assess the value of all fixed assets, write off depreciation, and make managerial decisions. Proper control over the accounting of fixed assets will enable a precise evaluation of both the positive and negative aspects of the enterprise's activities. In this article, we
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Hres, N. L., and A. V. Matveieva. "Regarding off-balance sheet accounting of leased fixed assets." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-17-18.

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Reports on the topic "Improvement of accounting of fixed assets"

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Wilson, D. Fixed assets accounting for HANDI 2000 business management system. Office of Scientific and Technical Information (OSTI), 1998. http://dx.doi.org/10.2172/10154381.

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